Boagni v. Commissioner’s Empirical Analysis
1973
Citation profile
9 federal appellate · 1 state decisions
How this case has been cited
Cited by 92 later decisions — most recently May 2017 · most notably Lucas v. Commissioner (1982), Seligman v. Commissioner (1985)
9 federal appellate · 1 state decisions
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Relationships
Applies 26 U.S.C. § 263 (Interest Equalization Tax Act)
Relies on Deputy v. du Pont · United States v. Gilmore · Bingham's Trust v. Commissioner of Internal Revenue · Kornhauser v. United States · Woodward v. Commissioner
Most-quoted passages
The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 92 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the issues involved, the nature and objectives of the litigation, the defenses asserted, the purpose for which the claimed deductions were expended, the background of the litigation, and all facts pertaining to the controversy.”
4 later decisions quote this exact passage“cost of defending or perfecting title to property.”
4 later decisions quote this exact passage“(1) Any amount paid out for new buildings or for permanent improvements or better-ments made to increase the value of any property or estate....””
2 later decisions quote this exact passage
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.